United States Surtax Remission Order (2025)

Marginal note:Remission — motor vehicles

4.3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (Motor Vehicles 2025) in respect of

• (a) motor vehicles that are classified under a tariff classification number set out in Schedule 5;

• (b) all-terrain vehicles, including utility terrain vehicles and side-by-side vehicles; and

• (c) hearses and hearse limousines.